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48-11-26

(a) With respect to this chapter, it shall be unlawful for any person, with
the intent to defraud the state or evade the payment of any tax, penalty,
or interest or any part of a payment when due, to:

(1) Willfully fail or refuse to file any report or statement required to be
filed pursuant to this chapter or by the commissioner's rules and
regulations; or

(2) Aid or abet another in the filing with the commissioner of any false or
fraudulent report or statement.

(b) Any person who violates subsection (a) of this Code section shall be guilty
of a misdemeanor of a high and aggravated nature and, upon conviction
thereof, shall be subject to a fine of not more than $1,000.00 for each
separate offense.

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